https://www.taxtmi.com/caselaws?id=72566 Corroborated accomplice statements recorded under customs summons provisions can be relied on in departmental penalty proceedings, because the evidentiary standard is lower than in criminal trials. The Tribunal accepted the tindel's statement, crew statements, account books, seizure material and other surrounding circumstances, and rejected the argument that absence of independent evidence invalidated liability. It also held that the penalty was not excessive, since the adjudicating authority gave reasons and the amount remained within the statutory ceiling. The penalty under the Gold (Control) Act was therefore sustained. en-us Fri, 29 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 15:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72566 Corroborated accomplice statements recorded under customs summons provisions can be relied on in departmental penalty proceedings, because the evidentiary standard is lower than in criminal trials. The Tribunal accepted the tindel's statement, crew statements, account books, seizure material and other surrounding circumstances, and rejected the argument that absence of independent evidence invalidated liability. It also held that the penalty was not excessive, since the adjudicating authority gave reasons and the amount remained within the statutory ceiling. The penalty under the Gold (Control) Act was therefore sustained. Case-Laws Customs Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72566